Building Trust & Ethics

IFAC SMP Committee Response to the IESBA's Strategy and Work Plan

Jul 18, 2018 | Comment Letters
4 Pages

The IFAC Small and Medium Practices Committee has submitted feedback to the International Ethics Stanards Board for Accountants' proposed five-year strategy and work plan. The committee is generally in agreement with the proposed criteria to determine the IESBA's actions and priorities over the next five years. The committee also recognizes that the IESBA is committed to developing high-quality, principles-based standards and strongly believes this is of critical importance when revising the International Code of Ethics for Professional Accountants going forward. The committee also acknowledges the range of stakeholders seeking to influence the direction of the IESBA today and is happy to support the view that only principles-based ethics standards can be sustainable over time.


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